Authority: High Court of Judicature at Madras
Order Date: 15-07-2026
Case Overview
- Parties: Era Cell Private Limited (appellant) represented by Director Mrs. Molly Rafi vs. The Assistant Commissioner of GST and Central Excise, Poonamallee Division and The Deputy Commissioner of GST and Central Excise, TRC Section, Chennai South Commissionerate (respondents).
- The appellant sought an extension of time to deposit the sum of Rs.25,00,000/- as mandated by the order dated 20-04-2026 in Writ Appeal No.907/2026, which had fixed a deadline of 30-05-2026.
- The appellant deposited Rs.6,00,000/- on 05-06-2026, followed by Rs.4,00,000/- on 10-06-2026 and Rs.15,00,000/- on 07-07-2026, thereby completing the required Rs.25 lakh, albeit with an approximate 40‑day delay.
- Proof of payment was produced before the Court and verified by the standing counsel for the respondents, confirming receipt of the full amount.
- The Court observed that the appellant acted in bona fide, complied with the conditional order despite the delay, and therefore chose to condone the delay.
Final Outcome
- The Court affirmed the order of the learned Single Judge dated 20-04-2026, directing the respondents to proceed further in accordance with law after affording an opportunity to the assessee.
- The petition seeking an additional extension of time was dismissed and the proceedings were closed.
Topics: GST, Legal Proceedings